The fourth and last session on the revised code examines how Part 4A applies to independence for audit and review engagements. The session will cover:
- Scope
- Application of the conceptual framework
- Fees
- Gifts and hospitality
- Actual or threatened litigation
- Financial interests, loans and guarantees
- Relationships (including long associations)
- Provision of non-assurance services to an assurance client, and
- Restricted use reports.
